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(a) a report on the performance of the Council’s functions under this Ordinance during that financial year;

(b) a copy of the statement of accounts prepared by the Council for that financial year; and

(c) a copy of the auditor’s report on the statement of accounts prepared by the Council that is submitted to the Council under section 29(2).

(2) The Council must cause the documents referred to in subsection (1) to be tabled in the Legislative Council as soon as practicable after receiving the Chief Executive’s approval for tabling.

31. Director of Audit’s examination

(1) The Director of Audit may, in respect of any financial year of the Council, conduct an examination into the economy, efficiency and effectiveness with which the Council has expended its resources in performing its functions.

(2) The Director of Audit—

(a) has a right of access at all reasonable times to all such records, books, vouchers, documents, cash, receipts, stamps, securities, stores and any other property in the custody or under the control of the Council as he may reasonably require for the purpose of conducting an examination under this section; and

(b) is entitled to require from any person who holds or is accountable for any such document or materials such information and explanation as he considers reasonably necessary for that purpose.

(3) The Director of Audit may report to the President of the Legislative Council the results of an examination conducted by him under this section.

(4) Subsection (1) does not entitle the Director of Audit to question the merits of the policy objectives of the Council.

Miscellaneous matters

32. Delegation of functions

(1) The Council may delegate in writing any of its functions under this Ordinance to a committee, a member of the Council, the Secretary-General, the Legal Adviser or any other employee of the Council, but a function specified in subsection (6) may not be so delegated.

(2) A delegation under this section may be general or limited and may be subject to conditions.